[Skadden, Arps, Slate, Meagher & Flom LLP letterhead]
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
C:
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C:
C:
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Re:
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PGT, Inc. |
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Amendment No. 2 to Registration Statement on Form S-1, |
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Filed on May 25, 2006 |
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(SEC File No. 333-132365) |
C:
Ladies and Gentlemen:
On behalf of PGT, Inc., a Delaware corporation (the
“Company”), we hereby electronically
transmit, pursuant to Regulation S-T promulgated by the Securities and Exchange Commission,
Amendment No. 2 to the Registration Statement of
the Company on Form S-1 for filing under the
Securities Act of 1933, as amended, in connection with
the Company’s initial public offering of
shares of
the Company’s common stock.
Please contact the undersigned at (
302) 651-3180 should you require further information or
have any questions.
cc: Rodney Hershberger